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O-2020-0226 - 9/10/2020ORDINANCE NO. Om2O2O=O226 AN ORDINANCE LEVYING TAXES FOR THE MAINTENANCE AND OPERATION OF THE MUNICIPAL GOVERNMENT OF THE CITY OF ROUND ROCK, TEXAS, AND PROVIDING FOR THE INTEREST AND SINKING FUND FOR THE YEAR 2020. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND ROCK, TEXAS0 : I. That the Tax Assessor- Collector for Williamson County, Texas acting as the designated officer for the City of Round Rock, Texas as defined by state law has heretofore certified, in accordance with sections 26.04(dml, d1w2, dm3) of the Texas Tax Code, that he has accurately calculated the tax rates and has used the values that are the same as the values shown in the taxing unit's certified appraisal roll in performing the calculations for tax year 2020, a copy of said certification being attached hereto as Exhibit "A"; and That the Chief Financial Officer of the City of Round Rock, Texas, has heretofore submitted, i*n accordance with section 26.05(e-1) of the Texas Tax Code, a written certification that the amount of additional sales and use tax revenue that will be used to pay debt service has been deducted from the total amount of debt i*n the tax rate calculations for tax year 2020, a copy of said certification being attached hereto as Exhibit "B"; and II. That there i*s hereby levied and there shall be collected for the maintenance and operation of the municipal government of the City of Round Rock, Texas, for the year 2020 upon all property, real, personal and mixed, within the corporate limits of said City subject to taxation, a tax of 29.6308 cents on each One Hundred Dollars ($100.00) valuation of property. 0112.20202; 004 5 2968 That there I*s hereby levied and there shall be collected for the City of Round Rock, Texas, to provide for Interest and Sinking Funds for the year 2020 upon all property, real, personal and mixed,, within the corporate limits of said City subject to taxation, a tax of 14.2692 cents on each One Hundred Dollars ($100.00) valuation of property. SUMMARY Maintenance and operation of the Municipal Government Interest and Sinking Total Tax per $100.00 of valuation 29.6308 cents 14.2692 cents 43.9000 cents All monies collected under this ordinance for the specific items herein named, be and the same are hereby appropriated and set apart for the specific purpose indicated i*n each item and that the Assessor and Collector of Taxes, and the City Chief Financial Officer shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. The City Council hereby finds and declares that written notice of the date, hour, place and subject of the meeting at which this Ordinance was adopted was posted and that such meeting was open to the public as required by law at all times during which this Ordinance and the subject matter hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended. 2 2020. READ and APPROVED on first reading this the �day of , READ, APPROVED and ADOPTED on second reading this the � day of ATTEST: SARA L. WHITE, City Clerk CRAIG WRGR kA"ayor City of Round , Texas 3 ISSIC)N S'I'A'I"EMINT ARk Our dedicated #earn is Committed to providing innovative and exceiotional *2 IVcustomer servicein the assessment, collection, and. a ion strI*but* of taxes and fees. EXHIBIT entity Name -Williamson County {CRRj PROPERTY TAX COLS ., SECTION 6.04 SUBMISSION OF TAX RATES ILLIAMON 'C duTY 1848 Larry Gaddes PCAC, CTA Tax Assessor/Collector i, Larry Gaddes, Tax AssessoNCollector for Williamson Gounty, dohereby submit to the governing body of your taxing jurisdiction the No -New -Revenue and Voter -Approval rate,, The rates as reflected below are calculated by my office- per Chapter 26 of the Texas Property Tax Code for tax year 2Q20. NOvWmREVENUETAATE: VOTER-APPRt7VAL TAX R-ATEU CALCULATED DEBT RATE: Larry G bs PCAC, A Williamson County Tax AssessarlColiector Main Offt 9 ceo ww.w%.h ................ 904 South Main Street Georgetown, TX "18626 Motor Vehicle Telephone 1• :512*943s.1601 Pipt)Pert-Y Tax Telephone :.512.943.1601 }oA WW4 W1 Ica, (Irg/tax 55 1 $10p ------------ - - $0-z46066 1 $100 $Ots 142692 / $100 ------- ------- ____ Date A-Innex• I" C Ste 101 412 Vance St, Ste I 1801 YF'44 Old Settlers Blvd .5*te 21"'54 3 D 0 A 6 5 4 ce" t ,),und Rock, TX 78664 iar Pak., TX 0478613 V *retepiiorie .- '1512,244,8644 Telephone 5`12"."20V60,4290 Teleph.one TNT456 Ob-ZOtb -8dogwk. --- IRAMBARARaft— 1880 AM& Aft AMR& SSW mom 2 U he t W IN Ansh -ohm jam. IM& MAN %M?� AMO Aam _194M. 9" Agaft, A1558MAREM, Ifflow 1AZONSHMM. A02066� lamw XMPM%M , 0 T OW A*& t Now law Vm 0 low S VM Aw --M AM ow IM IN 9M IM low UM IMM ARMHURA-MR-MIRM t;U1 timn VV Cifij of MourldRock aaaft& No=NewmRevenue Tax Kate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed 'in both years, When appraisal values increase, the NNR tax rate should 1 decrease. The NNR tax rate for a county is the sum of the: NNR tax rates calculated for each type of tax the county levies., is While uncommon, it possible for a taxing unit to provide an exemption for only maintenance and operations taxes.. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and. operations tax and the debt tax, then add the two components tcagether. 1. 2019 total taxable value,, Enter the amount of 2019 taxable value on the 2019 tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25{d} pne-fourth and one-third over -appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the & 01 captured value for tax increment financing (will deduct taxes in Line 17).' $14,072,359,056 --------- - ---------------- -------------- 2. 2019 tax ceilings. Counties, Cities and Junior College Districts,, Enter 2019 total taxable value of homesteads With tax ceilings. The. --.sew 'include th homesteads of homeowners age 65 or older or disabled. Other units enter "0" If your taxing 11 in units adopted the tax ceifing provision 2019 or prior year for homeowners age65 or older or disabled, use this step.2$0 --------------- ------ ----------------------------- --------------- -------------------------- -------- --- - ------------------------------------ - - -- ------ -------- ---- ---- - ---- --- ----- - - - -- --- --------------- ----------------- -- - ------------------------------ ---------------- ---------- ------------ ------ 3. Preliminary 2019 adjusted taxable value. Subtract line 2 from line 1. ------------ - - - -------------- $14,072,359;056 4v 2019 total adopted tax rate-,,$0.43904U/$100 ------------- ------ -------- ---------- -- -------- - --------------- ---------------------------------- ...... ----------- ----------------- ----------------- 6,s 2019 taxable value- lost because court appeals. of ARB decisions reduced 2019 appraised value,, A. Original 2019 ARB values.* $581,68$,739 B. 2019 values. resulting from final court decisions. $539,268,458 G. 2019 value loss. Subtract B from A.3 --------- --- --- --------- - -------------------- ------------------------------------------------------------------------------------------------------------------------------- -- - ---------------------------- --------- ---------------- ------------------------------------- ----------------------------------- $42,420,281 ----------------------------------------- ---- --------------- - ------ ------------ - --- --------------------- -------M ------------------ -------------------------- ----------------------------------------------------------------------------------------------------------------------------------- -------- ------------------------------- --------------- - --- Se 2019 taxable value subject to an appeal under Chapter 42, as of July 25. - ----------- ------------------- ----------------------------------------------------- A. 2019 ARB certified value.* $668,738,589 B. 2019 dispuated value: vo �214,353,389Ce 2019 undisputed value. Subtract B from A 4$454,385,20a ---------------------------- --------- - ----------- - - - -------- ---------------- ---------------- ---- I.... NO --- --- ------------ -- 7. 2019 Chapter 42 related adjusted values. Add line 5 and line 6. --------- -- -------- - ---------------- - - - ----------- - - --------------- - ---------------------------- ------------- $496,805,481 g --------- - --------- ---- 8. 2019 taxable value, adjusted for actual and potential court -ordered ---------------------------------------------- ---------- adjustments,, Add line 3 and line 7. ---------------------------- -------------- ----- ------ --- ------- ------------------------------------------------- ------------------------ -- -------- ---- ---------------- -------- - --- ------------------ -------- --- -------- $14,569,164,537 I Tex. Tax C:nde��' 2G.01214) 2'I'ex_Tax Cade § 2(�.012(t4) Z(t 3 *Tex. Tax Code § M286,013) 41'ex 7'ax Code § 26.(11 20(1 .3} .Mft�20Tax 2222MLCalculation Kate orksheet Giiy of Round Rock No -New -Revenue Tax Rate (continued) ------------ ------- ---- - -- - - ----- -- - ----------- ------ ---------------- --------------- in 9. 2019 taxable value of property territory the taxing unit deannexed after January 1, 2019. Enter the 2019 value of property in deannexed territory, $0 ............... ��N��MO - ----------- --------- - ---------------------------------------------------------------- 10. 2019 taxable value lost because property first qualified for an exemption -------- - a 10 81 In 2020,, If the taxing unit increased an original exemption, use the difference between the. original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods -in -transit, temporary disaster exemptions. Note that lowering the amount ar percentage of an existing exemption in 2020 does not create a new exemption or reduce taxable value. A. Absolute exemptions., Use 2019 market value: $5,443,653 B. Partial exemptions. 2020 exemption amount or 2020 percentage exemption times 2019 A value, + $10,033,243 C. Value loss. Add A and B.s $15,476t896 lie 2019 taxable value lost because property first qualified for agricultural --------------- -------- appraisal (1-d or 1-d-1}, timber appraisal, recreational/scenic appraisal ar 40 public access airport special appraisal in 2020. Use only those properties that first qualified in 2020; do not use properties that qualified in 2019* A. 2019 market value.* $4,142,789 B. 2020 productivity or special appraised value: $8,595C. Value loss. Subtract B from A 7$4,134,194 ------------------------ 12. Total adjustments for lost value. Add lines 9, 10C and 11 Gr ------------------------- $19,611,090 --------- - --------------- 13. Adjusted 2019 taxable value. Subtract line 12 from line 8. - ------------ $14,549,553,447 ---------------- -------------- --------------- 14. Adjusted 2019 total levy. Multiply line 4 by line 13 and divide by $100. I I I q -- -------------- ----- ---- - ----- - - -------- ----- - -- ---------------- - -------------------------- --------------------- ---- 563,872,539 -9- - I ------------------------ -------- 15. Taxes refunded for years preceding tax. year 2019, Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2019. Types of refunds include court decisions, Tax Code § 25.25(b) and (c) corrections and Tax Code § 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019.$ ------ -- - ----------- ------------- SONVIAZOORM ------------- ------------ ------------ -------- ------ --------------- ----------------- $232,326 - -- - ---------------- - ------- ---- ---------------------------- ------------- ------ 16. Taxes in tax increment financing (TIFj for tax year 2019. Enter the amount of ---- ---------- taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2020 captured appraised value in Line 18D, enter $0 - ----------- ------------------ - ---------------------------------------------------------------------------- ---------------------- - ----------------------- -------- - -- ------------------------------------------------------------------------------ 17. Adjusted 2019 levy with refunds and TIF adjustment. Add lines 14 and 15, J- --- subtract line 16.10 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $64,104,865 5 Tee. Tax Code § 26.0t2(IS) 6'Cex. Tax Code §'206-01 AW?(1 5) 7 'Teti. "I"ax Code. § 26.012(IS) 8 Ter. "Cox Code § 26.012(I3 4'I'ex. I'ax Code § 26.(?3ic) 1 0 Tex. 'rax Code § 36.012(I 3 ) 2020 Tax Rate Calculation orset C of IWjRound tvRock No -New -Revenue Tax Rate (continued) -- --------------- M M M - A Fig A P - ----------------- 18,. Total 2020 taxable value on the 2020 certified appraisal roll today. This value includes only certified values or certified estimate of vaand includes the total taxable value of homesteads with tax ceilings (will deduct in line 20). These homesteads includes homeowners age 65 or older or disabled." A. Certified values: $141926,,182,348 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: +$0 C. Pollution control and energy storage system exemption. Deduct the value. of property exempted for the current tax year for the first time as pollution control or energy storage system property: $0 D. Tax increment financing: Deduct the 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2020 taxes will be deposited into the tax increment fund, Do not include any new property value that will be included in line 23 below.'Z $0 E. Total 2020 value. Add A and R. then subtract C and D. $14;926,182,34$ ------------- ----------------- ------- -- - --- - ---- - ----- ---------------- - - --------- - 19. Total value of properties under protestor not included on certified appraisal roll.13 A. 2020 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's Claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value.14 $431,776,978 B. 2020 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included at appraisal roll certification, These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year., Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified roll.i5 +$0 NP-M ---------- --- ----- ---------- --------------- --- ----- ---- ----------------------------------------------------------------------------------------- I t Tex. Tax Code § 2fi.(?. 26.04(c-2j i 2.,*rex. 1'as Code O 26.(i3(c) 1 *3' Tex.'T'ax Code 2(.O1(cl and (d) 14 'Teti. 'Tax Code§ 26.0 .1 (c) 154 I'm Code § ?(i.Gtfdl Ado& Mk AM& lmftk Tax Rafe fsM A&uu Calculation Work -sheet City of Round Rock No-iVew-Revenue Tax Rate (concluded) A-M-AMM-3 ----- ------------------- ----------- - -- - ---------------- - ---------------------- ---- ---- 19. C. Total value under protest or not certified. Add (cont.) A and B. $431,776,978 --------- - - -- ---------------_M ------ 20a 2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable ---------------- value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled,. Other taxing units enter "0". If your taxing units adopted the tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or disabled, use this step.16 ------------ - -------------------- - ------- ---------------- $0 --------------- -------------------- -- -------- ------- - - ------------------------------------------- - -- - ----------------------------------------------------------------------------- -------------------------- ----------- 21. 2020 total taxable value, Add lines 18E and 19C. Subtract line 20." - ----------------------------------------------------------- $15,357,959,326 -------------------------------------------------------------------------------------------------------- ------------------------------------------------- ----------------------------------------------------- -------- 22. Total 2020 taxable value of properties in territory annexed after January 1, 2019. Include both real and personal property. Enter the 2020 value of property in territory annexed.1e - ---------------------------------------- --------------- - - ------------ $9>716,899 POPOUP - __ - - 23, Total 2020 taxable value of new improvements and new personal property located in new improvements, New means the item was not on the appraisal roll in 2019. An 'improvement is a building, structure, fixture or fence erected on ar affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after January 1, 2019 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2020.'9 $284.,265t839 MM-M-- MR ------------------------ -- ---------------- ----------------------------------------------------------------------------- 24. Total adjustments to the 2020 taxable value. Add lines 22 and 23. ------- ------ $2931982S738 25. Adjusted 2020 taxable value. Subtract line 24 from line 21. ----------------- --- .................... —n—n—nnn ----------- - --------- ---- - -- - - ---- ------- -------------- ---------------- --------- --- --------------- - ------------ $15,063,976,588 26. 2020 NNR tax rate, Divide line 17 by line 25 and multiply by $100.20 $p.42555/$100 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2020 county NNR tax rate.2t - - ----- -------------------------------------------------------------- --------------- - ------ - -- - - ----- ------------ ------------ M ------------- $/$100 16 1'ex. "I'ax Code §.�,6.012{G?tf3j (7 Tex. Tax Code § 26A t?(6) 1,9Tex. Tax Code § 26At2i1.7) 19 Tex. 'Cox Code § 26.012(17) 20 "Tex. Tax (.,*'ode § 26.Od(c) 21 Tee. "tax Code § 26.Q4(d) AM& Awl%� ARML AMNIL zu;!u Tax ate Calculation oret City ofi Round Rock Voter -Approval Tax Rate The voter -approval tax rate is the highest tax rate that a taxing unit play, adopt without holding, an election to seek voter approval of the rate. The voter -approval tax rate is split into Mro separate rates. lo Maintenance and Operations (M&O) Tax Rate. The M&O portion. is the tax rate that is &L needed to raise the same amount of taxes -that the taxing unit levied in the prior year plus the app.licable percentaae allowed bv law. Tlii*s rate accounts for such t1iin.Rs as salari'es. utilities %W/ day-to-day operations. 2. Dtebt Rate* The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming Year. Thi*s rate accounts -for principal and 1*.nterest on bonds and other debt secured by tax revenue. The votermapproval tax rate for a county is the sum of the votermapproval tax rates calculated for each tlevies. In iliost cases,pe oftax the the voter -approval tax rate exceeds the no -new -revenue tax rate, but occasionally decreases in a taxing uuit's debt service will cause the NNK tax rate to be higher than the voter -approval tax rate, 28.12019 M&O tax rate. Enter the 2019 M&O tax rate,, 29. 2019 taxable value, adjusted for actual and potential court -ordered adjustments, Enter the amount in line 8 of the No -New -Revenue Tax Rate I orksheet. 30.lTota12019 M&O levy. Multiply line 28 by line 29 and divide by $100. 31.E Adjusted 2019 levy for calculating NNR M&O taxes. Add line 31E to line 30. R. 2019 sales tax specifically to reduce property, taxes.. For cities, counties and hospital districts, enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any,, Other taxing units, enter 0. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent, $21, 363,679 B. M&O taxes refunded for years preceding tax year 2019,* Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and {c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2019., This line applies only to tax years preceding tax year 2019. +$1591244 C. 2019 taxes in TIF.: Enter the amount of taxes paid into the tax increment fund for a. reinvestment zone as agreed by the taxing- unit,, If the taxing unlit has no 2019 captured appraised value in Line 18D. enter 0., laso $0.313b09/$10d $14, 569,164, 537 $45,675,642 020 Tax Rate Calculation Workshet City of Round Rock Voter -Approval Tax Rate (continued) ------ M --------- M-M -- - ----------- ------ -------------- - -------------------- --------------- 31 Q. 2019 transferred function., If discontinuing all of (cont.) a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation, If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit. operated the function, The taxing unit discontinuing the function will subtract this amount in E below, The taxing unit receiving the function will add this amount in E below. Other taxing units enter 0,. $0 E. 2019 M&O levy adjustments.,: Add A and B, then subtract C. For taxing unit with D, subtract if discontinuing function and add if receiving function. $21,522,923 $67,198,565 -------- ---- ----------- ---------- - - 32. Adjusted 2020 taxable value. Enter the amount in line 25 of the No -New -Revenue Tax Rate Worksheet. $15,063 976 588 ------------ 33. 2020 NNR rate. (unadjusted) Divide line 31 by line 32 and multiply by $100. $0.446d87/$100 ------------------ ---------- -------------- ----------------- ----------- ---------- ---- ---- - - ----------------- - ------------------- - ------------ 34* Rate adjustment for state criminal justice mandate.Enter the. rate calculated in C. If not applicable, enter U. in A. 2020 state. criminal justice mandate., Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced,, Do not include any state reimbursement received by the county for the same purpose. $0 B. 2019 criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced., Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies., $0 C. Subtract B from A and divide by line 32 and multiply by $10Q. $0/$10fl $0/$100 --- ---- - - ------ -- -- ---- - ------- - -- ------- ---------- ------ ----- -------- 22. [Reserved f6r expansion] 2 --1., .3 Fex. 'Fax .'ode § 206,044 202 vE m& O TaxRate CalculationWorl(sheet Ciiy of Round Rock Voter -Approval Tax Rate (continue..,,' dl ----- ------------- ----------------- 3$• Rate adjustmentfor indigent health care expenditures..1d Enter the rate calculated in C. If not applicable, enter 0. A. 202A indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2019 and ending on June 30, 202d, less any state assistance received for the same purpose. $0 B. 2019 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state assistance received for the same purpose. $0 C. Subtract B from A and divide by line 32 and multiply by $100. ---36indigent $0/$100 $0/$100 Rate adj*ust ent for counft.?,. defense compensation.ZsEnter the lessor of C and D. If not applicable, enter 0. A. 2020 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2420, less any state grants received by the county for the same purpose, $0 B. 2019 indigent defense compensatian expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1 2018 and ending on June 30, 2019, less any state grants received by the county for the same purpose,, $0 C. Subtract B from A and divide by line 32 and multiply by $100. $0/$100 D. Multiply B by 0.05 and divide by line 32 and multiply by $100. a ------------------------- --- ---------- M- --- ------- - - -------------------- --------------- - - ---------------- $0/$100 $0/$100 ARMN 2=1 "fey. Tax Code § 26.0-}42 I 25 Tea. Tax Code § 26.0-{42 Om A"L ZU20 Tax Rate Calcul #ion Wor sh et City of Round Rock Voter -Approval Tax Rate (continued) ------------------------------- ------------ -------------- 37• - -------------- Rate d.just ent for county hospital expenditures .26 Enter the lessor o C and D, if applicable. If not applicable, enter 0. A. 2020 eligible county hospital expenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2019 and ending on June 30: 2020 $0 B. 2019 eligible county hospital expenditures,, Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1 2018 and ending on June 30, 2019. $0 C. Subtract B from A and divide by line 32 and multiply by $100. $OJ$100 D. Multiply B by 0.08 and divide by line 32 and multiply by $104. $0/$1Q0 $Q/$100 ----- ------ ------- - - ----------- - ------ ---- ----------- 38. Adjusted 2020 NNR M8O rate. Add lines 33, 34, 35, 36, and 37. $0.446087/$100 ---------------- ------ - ------ ----------- 39. 2020 voter -approval M&0 rate, Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply line 38 by 1.08. Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 38 by 1.035 Taxing unit affected by disaster declaration. If the taxing unit is located in an area declared as disaster area, the governing body may direct the person calculating the voter -approval rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter -approval rate in this manner until the earlier of 1) the second year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, and 2) the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply line 38 by 1.98.27 $0.4617/$140 --------------- ---------- ------------------------------------------------------------------------------- -------------- - ------ ------ --------------- --------------------------------------- - I ------- - ------------------------ -------------------------------------------------------------- 26 Tex. raX Code § z6.o4a3 27'1'ez. 'Tax Code § 26.04(c-I) 2020 Tax Rate lculation Woret City Of Round Rock Voter -Approval Tax Rate (concluded) -------------- ---------------------- 4Q• Total 2020 debt tbe paid with property taxes and additional s_,.Me tax revenue,, Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, {2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit's budget as M&O expenses. A: Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue, Do not include appraisal district budget payments. Enter debt amount, $24,677,217 B: Subtract unencumbered fund amount used to reduce total debt. M$0 C: Subtract certified amount. spent from sales tax to reduce debt (enter zero if none). '0$0 D.* Subtract amount paid from other resources. oa$2,762,500 E: Adjusted debt. Subtract B, C and D from A. -- - --------- - ------------ - - ------ - -------- ----------------- ---------------- ----- ----- - $21,914,717 ------ -------- - --- --------------- 41. Certified 2019 excess debt collections, Enter the amount certified by thecollector.28 --------- -- $0 ---------------- ------------------- ------------------ --- ---- ----- -------- ----- 42. Adjusted 2020 debt. Subtract line 41 from line 40E. $21,914,717 43.2020 anticipated collection rate. If the anticipated rate A is ------- than actual rates in'B, C ar D, enter the lowest rate from B. C or D. If in the anticipated rate A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the- rate can greater than 100°10. 29 A. Enter the 2020 anticipated collection rate certified by the collector." 100.000000% B. Enter the 2019 actual collection rate., 100.000000% C. Enter the 2018 actual collection rate, 99.000000% D. Enter the 2017 actual collection rate., 99.000000°l0 - ------ - - --------------------------- ----- - -----collections.------ - - - ------ ----------- --------------------------------- ---------------- ------ -- -- - 100.000000% MM_.M~"_MWI ------------ --------------------- 44. 2020 debt adjusted for Divide line 42 by line 43. $21,914,717 - ----------------- 45. 2020 total taxable value. Enter the amount on line 21 of the No -New - Revenue Tax Rate Worksheet. -------- $15,357;959,326 --- ------- ----------$100.--------------------------------------------------- 46. 2020 debt rate. Divide line 44 by line 45 and multiply by - ------ ------------------------ $0.142692/$100 47* 2020 voter -approval tax rate. Add lines 39 and 46. -------------------------------------------- $0.604392/$100 -- - ---------------- ---------------------- - ----- - -- ------ ---------------- ------------------- ----------- -------------- ---- ------------------------------- 48. COUNTIES ONLY. Add together the voter -approval tax rates for each type of tax the county levies. The total is the 2020 county voter -approval tax rate. -- ---------------- -------------------- - ------- N ---------------- ------------- -------------- --- ----------- --- $/$100 ---------------- ------- 23 1"ex.Tax Code § 26.012(l 0) and L 6.04t b) ?9'('ra.'1'ax Code § 2G.04(h).(h-t) and (h-21 "0 Tex. Tax Code § 26.04(b} 2020 Tax Rate Calculation Worksheet City of Round ocic NN8 Tax Rate and Voter -Approval Tax. Rate Adjustments for Additional Sales Tax b Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce: property loxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved., the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue;. 81be 111111111, hospitalW0 district. t.hat. is requiredThis section should by- a county, city to adjust its TvNR tax rate and!orvnter-approval tax rate because it adopted the additional sales tax. ----------- - - ---- ---------- ------- - -------------- - ------------------ -49. Taxable Sales. For taxing units that adopted the sales tax in November 2019 or May 2020, enter the Camptroller's estimate of taxable sales. for the previous four quarters.32 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2019, skip this line. -------------- - ------------------------------ $0 - ------------------------------- -------------- - ----- S0. Estimated sales tax revenue, Counties exclude any amount that is or will be ---------------- ------ -------- %do. %.&& SLIM& spent for economic development grants from the amount of estimated sales tax revenue.33 Taxing units that adopted the sales tax in November 2019 or in May 2020, Multiply the amount on Line 49 by the sales tax rate (.01, *005, or .0025, as applicable) and multiply the result by x95.034 -OR- Taxing units that adopted the sales tax before November 2019. Enter the sales tax revenue for the previous four quarters,, Do not multiply by .95. --------------- $22,075,921 51. 2020 total taxable value. Enter the amount from line 21 of the No -New - Revenue Tax Rate Worksheet. $15,357,959,326 52. Sales. tax adjustment rate. Divide line 50 by line 51 and multiply by $10041 - - - ------- RM-1�MR11- --------$0,,143742/$100 --- MOOMMOM-1 -------------- -- ------------- ---- - -- ------- - - - - ------ 63. 2020 NNR tax rate,unadjusted for sales tax.3bEnter the rate from line 26 or - ------ 27 as applicable on the No -New -Revenue Tax Rate Worksheet. - ------------------------ - $0,,42555/$100 -------- - ----------- ------- ----- Won 54. 2020 NNR tax rate, adjusted for sales tax. ---------------- - ----- - Taxing units that adopted the sales tax in November 2019 ar in May 2020. Subtract line 52 from line 53. Skip to line 55 if you adopted the additional sales tax before November 2019. -------- --------------- ------------ - - - ---------------- --- ------ -- ---- PP� ---- - ------tax.36 $0.42555/$100:, --- ----- --------------------------- -------- R-M ----------------- ---------------- ------ 55. 2020 voter -approval tax rate, unadjusted for sales Enter the rate from ------- ------- -- ----------- ---- ------------------ line 47 or 48, as applicable, of the Voter -Approval Tax Rate Worksheet., --- -- ----- -- --- $0.604392/$100 ---------------- ---------- 56. 2020 voter -approval tax rate, adjusted for sales tax, -Subtract line 52 from ----------------------------------- - line 55. ----------- -- --- - ------------------------------ ----------------------- - - -------------------------------------- ---------------- - --------- ROURNMO - -------------- $0.460651$100 -------------- "I [Resen!cd for expansion) 42 R!x. Tax Code § 26.041(d) 3 ^rex. Tax Code § 26.041t.t3 A .j4 'Tex. Tax 26,04 1 (d #3 3 5 T.,x. Tax Code § 26-04(c > � "61%ex.,rax Code § '16-04(c) A;#A 2020 Tax Rate Calculation orksheet aen& City of Round Rock ti'oter-Appro`�al K t �diu tm vwa,,,It fnPollution Control A taxing unit may raise its rate for Ni&U funds used to pay for a facilitu, device or method for the control of air, water or land pollution. This includes any land, structure,, building, installation, excavation,, machinery, equipment or device that is used, constructed, acquired or i-nstalled. whollor partly to meet or exceed polluti*on control requirements. The taxj*n9 unitsexpenses are those necessary 14 to meet the requirements of a permit issued bv the Texas Commission on Environmental Quality 1TCEQ). The taxing unit must provide the tax assessor with a copy of % the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. 37 Tex. 'Pax Code § 26.035(d) 3$'Cex. **I*ax Code § 26.045(i) 2020 Tax Rate Calculation orksheet I City Of Rpund Rock toter-ApprovaD Tax Rate Adj*ust ent for Unused. Increment Rate $I the The unusedincrement rate is rate equal to the difference between the adopted tax rate and voter - approval tax rate before the unused increment. rate for the prior threeyears. 39itfMnwhere taxing unit adopts a rate bit applying any portion of. the unused increment rate,. the Unused increment rate for that year would be zero. andrate is For each tax v-ear before 2020, the dl'f'terence between th-e nt *a.voter-approval4� d 1.) - d tc, � ---t considered zero, therefore the unused. 'increment rate for 2020 is zero,, 4-0 This section should only be completed by a taxing unit that does not meet the definition of a special taxing Ltnl*t,, 41 increment 612019 unused rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter -approval tax rate., If the number is less than zero, enter zero. If the year is priPor to 2020, enter zeroV $0/$100 -------- - - - -------------- 62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the. 2018 unused increment rate from the 2018 voter -approval tax rate. If the number is less than zero, enter zero,, If the year is prior to 2020. enter zero. - --- ---------------------------- ------------- ---- - --- - $0/$100 63. 2017 unused increment rate.. Subtract the. 2017 actual tax rate and the 2017 . . ............ ... ------- ------------- unused increment rate from the 2017 voter -approval tax rate. If the number isless I than zero, enter zero., If the yearis prior to 2020,enter zero, ---- -------------- ----------------------- $0/$100 ------------ --- - ---------- - --- ---------------- - - - ------------ 64. 2020 unused increment rate. Add lines 61, 62, and 63. --- ------------------------ ---- $0/$100 ----------- 65. 2020 voter -approve! tax, rate,, adjusted for unused incrementrate. Add line - ------------- ---------- I. 64 to one of the following lines (as applicable): line 47, line 48 (counties), line 56 (taxing units with the additional sales tax) or line 60 (taxing units with pollution control)., ---------------------- --------------------- $0.460651$100 -)9 Tex-l'ax Code § 26A13ia} 40'iex. Tax Code § 2t.013ic) 41 Tex. Tax Code § 26AG3(a)(I ) 'a .2020 Tax Rate Calculation Workseet City, of Round mock* De Mi#ni*mi's Rate The de minimis rate is the rate equal to the sum of the no -new -revenue maiirtenance and operations rate,, the rate that will raise $SQO,000, and the current debt rate for a taxing unit. 42 42 Tex. 'Fax Code g 26.012(&a} 43 'Tex. "Fax Code § 26.063(a)(I ) Total Tax Rate Indicate the applicable -total tax rates as calculated above, No -New -Revenue tax rate. As applicable,, enter the 2020 NNR tax rate from.- line 26, line 27 (counties), or line 54 (adjusted for sales tax). Voter -approval tax rate. As applicable, enter the 2020 voter -approval tax rate from: line 47, line 48 (counties), line 56 (adjusted for sales tax), line 60 (adjusted for pollution control), or line 65 (adjusted for unused increment). De minimis rate. If applicable, enter the de minimis rate from line 70. $0.42555/$100 $0.46065/$100 $0.592034/$100 2020 Notice of No-Nevw-Revenue Tax hate 'Worksheet for Calculation of Tax Incrcase/Decrease Entity Name,* City of Round Rock Date: 0$!06/2020 1.2019 taxable value, adjusted for court -ordered reductions., Enter line 8 of the No -New -Revenue Tax Rate Worksheet. $1.41569.164.537 2?Ol9 total tax rate. Enter line 4 of the No -New -Revenue Tax Rate Worksheet. 0*439000 3.Taxes refunded for vears precedi*ng tax ear 2019. W�w Enter line .15 of the No -New -Revenue Tax Rate Worksheet., $232,326 4.Last year's. levy. Multiply Line 'I times Line 2 and divide by 100. To the result, add Line ')', $(,4, 1 9p,y5 8 5.2020 total taxable value. Enter Line 2*1 of the No -New -Revenue 'Tax Rate Worksheet. $15,357,959,326 b.2020 no -new tax rate. Enter line .1.6 of the No -New -Revenue *fax Rate Worksheet. or Line 54 of the Additional Sales Tax Rate Worksheet. 0.4255'0 7.2020 taxes if a tax rate equal to the no -new -revenue tax rate is adopted. MIu(tiply Li*ne tl^ es Line 6 and divide by 100. $651355,796 8.Last vear's total 0 4,all Sum of line 4 for funds, $64,190,958 9.2020 total taxes if a tax rate equal to the no -new -revenue tax rate is adopted, Swn of line i for all funds. $65,355,796 10."I'ax Increase (Decrease). Subtract Line 8 from Line 9. $1,164,838 .IteE�resent��titie Name and Si*gnatureTeeingTeeing LJIn*tv 1_:nte-t% thenm ae of the person preparing the. tax rate. as authorized by� the &��ovcrm`ng bodv c?i' the iaxitio* uaiit.sium-tig belo�ti°, that you atv t.1ie dest,,L�Tnated officcr or emplovee of the tirixill$4 Wilt and have calcul:�ted the tax rues in accordance with requiretlictits in Tax Code. 14 Print [-iere Sign. Here i,.�NHYGADD�STa ASSESSOR/GOLLECTOji • WtLL1AMSC}N COUNTY t tve Date ------------------------ ---------------------------- ------ - ----------------------- ------------------------------- IIIIKI..� -- ----- ----- ......... *^%% .L" pow --------------- 4 J. 4 1'ex. Code JV�`�v�4��.truth-in-taxation.cotnlPrintTc�i�lns.aspx81-,"61(;2(}'t) 4, http* 0' EXHIBIT ... ......... .. .. .. .... .. ............ THE STATE OF TEXAS, County of Williamson, Chief Financial Officer or Auditor: SusanMOI'gBPI, CPA For the taxing unit: , City of 'Round Rock Hereby certifies that the amount of additional sales and use tax revenue collected to pay debt service has been deducted from the total amount described by Tax Code Section 26.05(e-1), 26.04(e)t3)(C) and 26.05{a)(1 ). This certification is submitted to the governing body of CityRound 'Rock--------- ---- ------ - ------------------------ I on $/27/2Q1 a Signature withheld for security purposes Signature Of Fr{Mncla! Officer or Auditor Form developed by:'%xas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax